Table 1: Our programme of activities and projects
| Activities and Projects | Financial year | Delivery Timescale |
| Theme 1. To fulfil our statutory responsibilities as the ‘appointing person’ to the highest possible standards | ||
| Appoint auditors to opted-in bodies as required in a timely manner aligned to our agreed policy | 2025/26 2026/27 2027/28 | As required |
| Set the scale fees for opted-in bodies informed by research and consultation | 2025/26 2026/27 2027/28 | Jul – Nov 2025 |
| Research, develop and implement a solution to enable PSAA/LAO to directly bill audited bodies for fees starting in financial year 2028/29 | 2025/26 2026/27 | Jan – Oct 2026 |
| Determine fee variations for the 2024/25 and 2025/26 audits | Jan – Jul 2026 Dec – Jun 2027 | |
| Review the fee variation process to identify opportunities to increase efficiency and effectiveness through simplification and automation | 2026/27 2027/28 | Jul – Dec 2026 Jun – Nov 2027 |
| Formally close and exit the AP1 contracts for audits up to 2022/23, as each firm completes delivery | 2025/26 2026/27 | Jul 2026 – Jul 2027 |
| Data collection, monitoring and reporting for internal and external publication – quarterly contract monitoring report and data pack and annual contract monitoring report incorporating the annual client survey of audited bodies | 2025/26 2026/27 2027/28 | Quarterly reports Annual report within 6 months of backstop date |
| Continue to ensure efficient and effective governance and decision-making aligned to our statutory functions and good practice | 2025/26 2026/27 2027/28 | Throughout each year |
| Implement new and amended regulations: – Companies House reforms – Data (Use and Access) Act 2025 | 2025/26 2026/27 | Throughout the period |
| Activities and Projects | Financial year | Delivery Timescale |
| Theme 2. Procurement | ||
| Explore the option to extend the Audit Services contracts. If decision is not to extend most of the audit services contracts, then initiate plans for a major procurement | 2025/26 | Sep 2025 |
| Procurement of PSAA’s internal audit services 2025/26 to 2027/28 | 2025/26 | Jun 2025 (complete) |
| Procurement or extension of legal services advice (two contracts: 1. procurement, contract and public law and 2. fatal flaws) | 2025/26 | Dec 2025 |
| Consider the business case to implement a Contract Management system | 2025/26 | Sep – Oct 2025 |
| Activities and Projects | Financial year | Delivery Timescale |
| Theme 3. Preparation to close down PSAA and transition to the LAO | ||
| Successful delivery of Comms and Engagement workstream | 2025/26 2026/27 | Throughout transition period |
| Successful delivery of Finance and Fees workstream | 2025/26 2026/27 | Throughout transition period |
| Successful delivery of Governance workstream | 2025/26 2026/27 | Throughout transition period |
| Successful delivery of Legal and Compliance workstream | 2025/26 2026/27 | Throughout transition period |
| Successful delivery of IT and Systems workstream | 2025/26 2026/27 | Throughout transition period |
| Activities and Projects | Financial year | Delivery Timescale |
| Theme 4. People | ||
| Continue to support our staff to deliver to their full potential, remain motivated, and feel supported through: – frequent, open, honest and timely communication, including regular 121s with managers – annual appraisal of staff and review personal development aligned to company and personal career goals and our competency framework – in person office days and workshops, approximately every six weeks – twice-yearly employee engagement surveys – review our resourcing every quarter to ensure sufficiency and alignment across our work | 2025/26 2026/27 2027/28 | Throughout each year |
| Successful delivery of People workstream | 2025/26 2026/27 | Throughout transition period |